LicensedRental

White County, Tennessee

Sparta, TN vacation rental requirements

We found no short-term rental permit in the copy of Sparta’s code online, which dates from 2011. Its zoning allows “tourist homes” in Residential B (multi-family) districts. Stays owe 9.75% sales tax and 9% occupancy tax (5% county + 4% city).

Checked against official sources November 5, 2026

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City rental permit
None found
In the 2011 code on the city’s website.Source
Zoning
Tourist homes allowed in Residential B
Bed and breakfasts need board of zoning appeals approval in Commercial A.Source
Taxes
9.75% sales + 9% occupancy
City 4% since October 1, 2025.Source

The code on the city’s website is a 2011 copy; later ordinances, including the 2025 occupancy tax, aren’t in it. Confirm the current rules with the city.

Your licensing checklist

In order: the state, the county, then the town.

State of Tennessee

  1. Register for sales tax

    Register through the Tennessee Taxpayer Access Point (TNTAP). One registration covers all your rentals in the same city or county. If you take direct bookings, collect 7% plus the local rate and file by the 20th of each month. Once registered, file every month, even a $0 return.Source

    TNTAP →

  2. Get a business tax license

    Rentals under 180 days owe business tax. With $3,000 to $100,000 a year in gross receipts in a city or county you need a minimal activity license; at $100,000 or more, a standard license. Booking platforms don’t handle this for you.Source

  3. Know what the platform collects

    Airbnb, VRBO, and other marketplaces collect and remit sales tax and local occupancy tax on their bookings. Keep records showing they did. For direct bookings, you pay sales tax to the state and occupancy tax to the city or county.Source

  4. Then your county and city

    Permits, zoning, and occupancy tax rates are where Tennessee towns differ most. Pick your area.

White County, Tennessee

  1. Register for sales and occupancy tax

    Outside city limits, tax on stays is 9.25% sales tax plus the 5% county occupancy tax. Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP, and ask White County where to file the county occupancy tax.Source

  2. Then your city

    Sparta adds 4%. Pick your area.

City of Sparta

  1. Register for sales and occupancy tax

    Tax on stays here is 9.75% sales tax plus 9% occupancy tax (5% county + 4% city). Airbnb and VRBO collect both on their bookings. For direct bookings, file sales tax with the state through TNTAP by the 20th of each month. Ask the city where to file its new 4% and White County where to file its 5%.Source

  2. Ask about zoning

    The code doesn’t say whether a vacation rental counts as a tourist home. Ask the city’s planning and zoning office before you list, and check HOA rules.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.